The following information is from the 2017 records of Albert Book Shop:

Accounts receivable, December 31, 2017	$47,000 (debit)
Allowance for Bad Debts, December 31, 2017 prior to adjustment	1,900 (debit)
Net credit sales for 2017	180,000
Accounts written off as uncollectible during 2017	17,000
Cash sales during 2017	28,000

Bad debts expense is estimated by the aging-of-receivables method. Management estimates that $5,500 of accounts receivable will be uncollectible. Calculate the amount of bad debts expense for 2017.

Group of answer choices

$5,750

$7,400

$5,500

$3,600